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<title>Auditing Theory</title>
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<namePart>Dennis, Ian</namePart>
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<publisher>Routledge</publisher>
<dateIssued>2015</dateIssued>
<issuance>monographic</issuance>
<edition>1st Ed</edition>
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<languageTerm type="code">en</languageTerm>
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<note>This book provides a theory of auditing that underpins auditing practice. A key aim of the book is to identify the objectives of auditing in the context of corporate financial reporting, to explore the underlying beliefs about what kind of practice willfulfil these objectives and to explain how the concepts that are used in developing these practice arise out of these objectives and beliefs and how the in turn are used in developing and applying the rules that govern auditing practice.</note>
<subject authority=""><topic>Auditing</topic></subject>
<subject authority=""><topic>Accounting</topic></subject>
<classification>657.45</classification><identifier type="isbn">9781138792012</identifier><location>
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